BRITANNIA INDUSTRIES LTD. ,KOLKATA vs. DCIT, CIR-7(1), KOLKATA. , KOLKATA

PDF · subscribers
ITA 1299/KOL/2023Status: DisposedITAT Kolkata29 February 2024AY 2012-13Bench: Shri Sanjay Garg (Judicial Member), Shri Rajesh Kumar (Accountant Member)2 pages
AI SummaryRemanded

What did the Tribunal hold?

The tribunal set aside the CIT(A)'s order and restored the matter to the CIT(A) for a fresh decision. The CIT(A) was directed to provide the assessee with a proper opportunity to present their case.

What were the facts?

The assessee's appeal was dismissed by the CIT(A) under the misconception that the assessee had availed the Vivad Se Viswas Scheme. The assessee had informed the CIT(A) in writing that they had not availed the scheme, but this was not considered.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal based on a mistaken belief about the assessee availing the Vivad Se Viswas Scheme without considering the assessee's submissions.

Which sections of the Income-tax Act were involved?

Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH KOLKATA

Before: Shri Sanjay Garg & Shri Rajesh Kumar

order

: February 29, 2024 ORDER

Per Sanjay Garg, Judicial Member:

1.

The present appeal has been preferred by the assessee against the order dated 02.11.2023 of the National Faceless Appeal Centre [hereinafter referred to as ‘CIT(A)’] passed u/s 250 of the Income Tax Act (hereinafter referred to as the ‘Act’).

2.

At the outset, the ld. Counsel has invited our attention to the impugned order of the CIT(A) to submit that the ld. CIT(A) has dismissed the appeal of the assessee under the misconception that the assessee has availed Vivad Se Viswas Scheme. The ld. Counsel has further submitted that even the assessee duly apprised by writing a letter to the ld. CIT(A) that the assessee has not availed any such Vivad Se Viswas Scheme. However, the ld. CIT(A) without considering the said submissions, dismissed the appeal of the assessee under the misconception that the tax liabilities of the assessee have already been settled. The ld. Counsel, therefore, has requested that the appeal of the assessee may be restored to the CIT(A) for decision on merits.

Assessment Year: 2012-13 Britannia Industries Ltd

3.

In view of the above submissions of the ld. Counsel for the assessee, the impugned order of the CIT(A) is set aside and the matter is restored to the file of the CIT(A) for decision afresh in accordance with law. Needless to say that the CIT(A) will given proper opportunity to the assessee to present its case.

4.

In the result, the appeal of the assessee is treated as allowed for statistical purposes.

Kolkata, the 29th February, 2024.

Recent GST High Court judgments

Search GST case law →